Allocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.llocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.
Definition of roost. 1  1a : a support on which birds restb : a place where winged animals and especially birds customarily roost. 2  2 : a group of birds roosting together.
Habitat. Definition. noun, plural: habitats. (1) Place where an organism or a biological population normally lives or occurs.(2) The location or environment where an organism (or a thing) is most likely to be found, e.g. the body part of the host of a parasite as in the scalp of the host is the habitat of a head louse.3) The home to a particular organism where the species will attempt to be as adaptive as possible to that particular environment. (4) The place being occupied by an organism, population, or community. Supplement. Word origin: from Latin, it dwells, third person sing. present of habitÄre, to dwell.